Учет и контроль



About accounting of production costs in the business entities of Kyrgyzstan

Botobekov A.B.

Currently, the practice of managerial accounting in the Kyrgyz Republic stays behind of modern requirements: production costs are taken to accounting for whole production, without reference to characteristics of technological process and organization of production. The traditional order of accounting does not provide the accuracy of products costing, does not create conditions for detection of costs for location, value of internal production losses and other cost objects. Application features of managerial accounting shown in this article.

A typical chart of accounts with double-digit account numbers and balance Cherkov AD to IFRS and the Federal Accounting Standards

Cherkay A.D.

The article deals with the Model Chart of Accounts and Balance intended for federal accounting standards, enables you to record, using accounts with double-digit numbers, and to prepare financial statements under IFRS, using accounts with a three-digit numbers. This chart of accounts with the two-digit numbers and Balance (Statement of financial position) can be used for record keeping and reporting, both in Russia and in the countries of continental Europe. Perhaps its use for accounting and in English-speaking countries, which account accounts coincide with articles reporting, and so they are in this chart of accounts and the statement of financial position of the three-digit numbering. Compactness is considering a plan accounts achieved by mutual ordering of following groups of accounts in the Chart of Accounts and groups of articles presented in this paper satisfies the requirements of the IFRS statement of financial position (balance sheet).

Blended learning for the Treasury Department and the Planning and Economic Department: objectives and achievements

Lavrova Irina, Kuchkina Lyudmila

How to most effectively organize the training, that does not make big adjustments to the operation of the company? This question will sooner or later confronts every organization that cares about its development. The process of staff development is associated with a number of events on the selection of a center of learning, training and use the knowledge gained in the actual operation of the company. In this article we will talk about the features of increasing staff training in blended learning method and its benefits for companies with branches in different parts of the country.

The evolution of the internal audit

Sergeev G.S.

The article deals with the evolution of internal audit in the context of the deployment of the global economic (market) system, qualitative changes which objectively influenced the development of the internal audit. Based on the analysis of a number of criteria are distinguished not only the three main (control and audit, system-oriented and risk-based) and two transitional stage in the development of internal audit.

The influence of external trade prices on the world market prices of Uzbekistan''s foreign trade

Sharipov F.G.

This article is devoted to the influence of external trade prices on the world market prices of Uzbekistan's foreign trade. Also, we are talking about the various factors which are formed under the influence of world prices, on the state regulation of prices, on the method of price regulation and the gold standard system.

Theory and practice of audit procedures regarding opening balances in the performance of the first tasks of the Audit

Reznichenko D.V.

Increased international capital movements need to adapt corporate mechanisms of domestic economic entities to the international practice of financial disclosure to increase their investment attractiveness. To ensure it helps the development of a professional audit institution, which increases transparency and fair disclosure of full and accurate information on the activities of the enterprise.

The tax authorities are guided by the recognition of tax benefits and unjustified as the taxpayer must demonstrate due diligence when choosing a contractor?

Ryzhankova A.

It should be noted that the concept of "unjustified tax benefit" is not reflected in the regulations, neither the Tax Code of the Russian Federation or in other legislative acts on taxes and duties. This definition was introduced by the Plenum of the Supreme Arbitration Court, in its judgment of 12.10.2006 № 53 "On arbitration courts assessing the reasonableness of the taxpayer obtaining a tax benefit" (hereinafter - Regulation number 53).


December 15, 2016, chaired by Ilya Lomakin-Rumyantsev, Chairman of the Board of Directors "to promote the development of the Agency's economic institutions", held last year in the current session of the Council for audit activities.


December 20 at the site of the National Research University "Higher School of Economics", a round table "Forsyth financial professions: accountants and auditors." It was attended by leading university professors, representatives of the Ministry of Finance, Federal Treasury of the Russian Federation and experts: representatives of the largest accounting and consulting firms, business associations and large businesses.


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